Research on Accounting Legalization Based on Big Data Background
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Under the background of big data era, accounting informatization not only faces various threats from the virtual world, but also faces the defects of the legal system and bears too many risks. Only in this way can we ensure the stable development of accounting legalization. Accounting information has the attribute of guiding the relationship between resource allocation and benefit distribution, which determines the close relationship between accounting and society. Accounting rule of law and rule of virtue are special manifestations of social rule of law and rule of virtue in accounting field. Therefore, it is necessary to give targeted countermeasures against the risk of accounting legalization under the special environment of big data, and only in this way can we ensure the stable development of accounting legalization.
Big data, Accounting legalization, Audit